FEDERAL · 15 U.S.C. · Chapter SUBCHAPTER II—DISCRIMINATORY TAXES
Tax on or with respect to generation or transmission of electricity
15 U.S.C. § 391
Title15 — Commerce and Trade
ChapterSUBCHAPTER II—DISCRIMINATORY TAXES
This text of 15 U.S.C. § 391 (Tax on or with respect to generation or transmission of electricity) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
15 U.S.C. § 391.
Text
No State, or political subdivision thereof, may impose or assess a tax on or with respect to the generation or transmission of electricity which discriminates against out-of-State manufacturers, producers, wholesalers, retailers, or consumers of that electricity. For purposes of this section a tax is discriminatory if it results, either directly or indirectly, in a greater tax burden on electricity which is generated and transmitted in interstate commerce than on electricity which is generated and transmitted in intrastate commerce.
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Source Credit
History
(Pub. L. 86–272, title II, §201, as added Pub. L. 94–455, title XXI, §2121(a), Oct. 4, 1976, 90 Stat. 1914.)
Editorial Notes
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 94–455, title XXI, §2121(b), Oct. 4, 1976, 90 Stat. 1914, provided that: "The amendment made by subsection (a) [enacting this section] shall take effect beginning June 30, 1974."
Effective Date
Pub. L. 94–455, title XXI, §2121(b), Oct. 4, 1976, 90 Stat. 1914, provided that: "The amendment made by subsection (a) [enacting this section] shall take effect beginning June 30, 1974."
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Bluebook (online)
15 U.S.C. § 391, Counsel Stack Legal Research, https://law.counselstack.com/usc/15/391.